Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it

The electron correlation for inter-shells (1s 2p), (1s 3p) and (1s 3d) was described by the inter-particle radial distribution function f(r12). It was evaluated for Li-atom in the different excited states (1s2 2p), (1s2 3p) and (1s2 3d) using Hartree-Fock approximation (HF). The inter particle expectation values for these shells were also evaluated. The calculations were performed using Mathcad 14 program.

Determination of the sites of geographical coordinates with high accuracy and in short time is very important in many applications, including: air and sea navigation, and in the uses geodetic surveys. Today, the Global Positioning System (GPS) plays an important role in performing this task. The datum used for GPS positioning is called World Geodetic System 1984 (WGS84). It consists of a three-dimensional Cartesian coordinate system and an associated ellipsoid so that WGS84 positions describe coordinates as latitude, longitude and ellipsoid height (h) coordinates, with respect to the center of mass of the Earth This study develops a mathematical model for geomantic measurement correction for ellipsoidal heights (h) between two different

This research aimed to know the tectonic activity of the Wadi Al-Batin alluvial fan using hydrological and morphotectonic analyses. Wadi Al-Batin alluvial fan is deposited from Wadi Al-Rimah in Saudi Arabia, which extended to Iraqi and Kuwait international boundaries. The longitudinal and transverse faults that characterize this region were common. The Abu- Jir-Euphrates faults have a significant impact on the region. The faults zone consists of several NW- SE trending faults running from the Rutba in western Iraq to the south along the Euphrates through Kuwait and meeting the Al-Batin fault to the Jal Al-Zor fault. The Hydromorphometric analysis of the present fan shows five watersheds having asymmetry shapes, more elongated and activi

     Automated medical diagnosis is an important topic, especially in detection and classification of diseases. Malaria is one of the most widespread diseases, with more than 200 million cases, according to the 2016 WHO report. Malaria is usually diagnosed using thin and thick blood smears under a microscope. However, proper diagnosis is difficult, especially in poor countries where the disease is most widespread. Therefore, automatic diagnostics helps in identifying the disease through images of red blood cells, with the use of machine learning techniques and digital image processing. This paper presents an accurate model using a Deep Convolutional Neural Network build from scratch. The paper also proposed three CNN

In this paper, membrane-based computing image segmentation, both region-based and edge-based, is proposed for medical images that involve two types of neighborhood relations between pixels. These neighborhood relations—namely, 4-adjacency and 8-adjacency of a membrane computing approach—construct a family of tissue-like P systems for segmenting actual 2D medical images in a constant number of steps; the two types of adjacency were compared using different hardware platforms. The process involves the generation of membrane-based segmentation rules for 2D medical images. The rules are written in the P-Lingua format and appended to the input image for visualization. The findings show that the neighborhood relations between pixels o

A large amount of thermal energy is generated from burning hazardous chemical wastes, and the temperature of the flue gases in hazardous waste incinerators reaches up to (1200 °C). The flue gases are cooled to (40°C) and are treated before emission. This thermal energy can be utilized to produce electrical power by designing a system suitable for dangerous flue gases in the future depending on the results of much research about using a proto-type small steam power plant that uses safe fuel to study and develop the electricity generation process with water tube boiler which is manufactured experimentally with theoretical development for some of its parts which are inefficient in experimental work. The studied system gen

A number of aqueous samples were collected from river Tigris in Baghdad city, enriched ~1000 times using solid phase extraction (SPE), then extracted the trace concentrations of some polychlorinated biphenyls (PCB) using an aqueous two-phase system (ATPS) composed of 1Methylpyridinium chloride [MePy]Cl and KH2PO4 salt. High performance liquid chromatography technique coupled with ultraviolet (HPLC-UV) is used for the quantification. Extraction under the optimized conditions of pH, solvent composition, duration and temperature has given with a yield of PCB about 91%. The limit of detection (LOD) and limit of quantification (LOQ) for analyses are 0.11-0.62 µg.L−1 and 2.67–3.43 µg.L−1 respectively with relative stan

Identifying breast cancer utilizing artificial intelligence technologies is valuable and has a great influence on the early detection of diseases. It also can save humanity by giving them a better chance to be treated in the earlier stages of cancer. During the last decade, deep neural networks (DNN) and machine learning (ML) systems have been widely used by almost every segment in medical centers due to their accurate identification and recognition of diseases, especially when trained using many datasets/samples. in this paper, a proposed two hidden layers DNN with a reduction in the number of additions and multiplications in each neuron. The number of bits and binary points of inputs and weights can be changed using the mask configuration

In this article we derive two reliability mathematical expressions of two kinds of s-out of -k stress-strength model systems; and . Both stress and strength are assumed to have an Inverse Lomax distribution with unknown shape parameters and a common known scale parameter. The increase and decrease in the real values of the two reliabilities are studied according to the increase and decrease in the distribution parameters. Two estimation methods are used to estimate the distribution parameters and the reliabilities, which are Maximum Likelihood and Regression. A comparison is made between the estimators based on a simulation study by the mean squared error criteria, which revealed that the maximum likelihood estimator works the best.